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RE: WMA or M4A?
It's hardly important.
If you have an iPod, use MP3AAC (M4A), if you don't care, use whatever you want. At 128kbps, there's little difference (as far as I can tell, and my hearing is fairly decent) between them. MP3 isn't really any good below 160kbps.
If you're going for high bit-rates I'd take MP3 for the reason rav0 gave - it uses less power.
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